제조업의 성과측정 시스템 특성에 관한 탐색적 연구

We present an early result of a research for formalization of the characteristics and effectiveness of manufacturing performance measurement systems (PMS). Recently manufacturing PMS has been a focus of broad research efforts due to its practical role playing in managers' decision making process. There have been so many suggestive researches that explain the troubles with old cost accounting-based PMS and describe the desirable properties of PMS in strategic management of manufacturing operations. The lack of empirical investigation in this area, however, has left us unsure about what are the real characteristics that distinguish one PMS from another. In this paper, we propose a conceptual framework that can be used to describe the environment, in which a specific PMS works, the characteristic and the utilization variables of a PMS. Then we report the result of a field survey, where we found three distinctive characteristics of a PMS, contents, vertical integration, and horizontal integration. Further, we discuss the relationships of the variables with the utilization of PMS, manufacturing strategy, manufacturing improvement programs, and business performance.